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Peer Review

Generally Accepted Government Auditing Standards (GAGAS) guide local government auditors nationwide and are issued by the Comptroller General of the United States. These standards require audit organizations to receive an external peer review at least once every three years.

The objective of a peer review is to determine whether an audit organization’s quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an audit organization is following its established policies and procedures and applicable auditing standards.